1. The part of the conjunctive claim in the instant lawsuit is dismissed.

2. The plaintiff's main claim is dismissed.

3...

1. The Defendant, on May 21, 201, determined and notified the global income tax base for the year 201 and the year 2012 as the method of estimating the amount of income to which the standard expense rate was applied according to the Plaintiff’s failure to file a final return on global income tax for the year 201 and 2012, and notified the Plaintiff of the determination of KRW 151,214,280 for global income tax (including additional tax) for the year 2011 (hereinafter “instant disposition”), and notified the Plaintiff of the determination of KRW 10,461,820 for global income tax (including additional tax) for the year 2012.

(hereinafter referred to as “instant Disposition 2”). [Grounds for recognition] Nos. 1 and 2 B, and the purport of the entire pleadings

2. Judgment as to the main claim (whether each disposition of this case is null and void)

A. The plaintiff's assertion that the defendant did not serve the plaintiff a prior notice of taxation and a notice of tax payment under the Framework Act on National Taxes regarding each of the dispositions of this case.

In addition, while determining the global income tax base of the instant disposition 1 disposition, the Defendant did not take into account all such circumstances, even though it is apparent that the expenses, such as wages and management expenses, etc. incurred by the operation of the Plaintiff’s B Hospital, much more than the amount of income,

Therefore, each of the dispositions in this case is null and void because the defects are significant and apparent.

(b) Documents prescribed in this Act or other tax-related Acts and subordinate statutes (1) shall be served by means of information and communications networks (hereinafter referred to as "electronic service") on the domicile, temporary domicile, place of business or office of the designated person (referring to the person designated as the receiver; hereinafter the same shall apply);

ii)in the case of an electronic mail address of the holder of a title deed (if stored in the national tax information and communications network, a place accessible by means of a user identification mark of the holder;

(ii) served on an address or a place of business (hereinafter referred to as “domicile or place of business”).

Article 10 (Method of Service of Documents) (1) Service of documents under Article 8 shall be made by means of delivery, mail or electronic delivery.

(2) Tax payment.